Section 190(17) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(17)In computing the period of limitation specified for assessment or re-assessment, as the case may be under this Act, the period taken for disposal ofany appeal against an assessment or other proceedings by the Appellateauthority, a tribunal or competent court shall not be taken into account forassessment or re-assessment as the case may be:Provided that in case of any change of use, alteration or variation to theproperty, the owner or occupier shall report such changes within six months fromthe date of completion or occupation whichever is earlier along with the revisedreturn and tax:Provided also that nothing contained in this section shall be deemed toaffect the power of the Government to direct an earlier revision of property tax.
